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PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of August 27, 2021 No. UP-6300

About measures for further enhancement of system of the state financial control

(In edition of Presidential decrees of the Republic of Uzbekistan of 10.07.2024 No. UP-100, of 25.07.2025 No. UP-117, of 18.12.2025 No. UP-252)

For the purpose of enhancement of system of the state financial control of effective management of the state financial resources, target and rational use of budgetary funds, and also ensuring execution of the tasks determined in the State program by strategy implementation of actions in five priority directions of development of the Republic of Uzbekistan in 2017 - 2021 in "Year of support of youth and strengthening of health of the population":

1. Determine that according to the Law of the Republic of Uzbekistan "About Audit Chamber of the Republic of Uzbekistan" to the forms and types of control performed by Audit Chamber in practice in addition take root:

a) the financial audit providing assessment of conducting accounting (budget) accounting, reliability of the financial reporting, target and legal use of financial resources, completeness of the income and also legality of financial transactions;

the compliance audit providing check and assessment of use of the consolidated and raised budgetary funds, implementation of public procurements and business processes, and also ensuring completeness of the income regarding observance of requirements of regulatory legal acts and compliance to state programs;

the efficiency audit providing assessment and efficiency analysis and effectiveness of expenses, subsidies, privileges and preferences, profitability of use of allocated funds, accomplishment of the established target indicators, feasibility and effectiveness of the projects realized at the expense of the consolidated budget and the raised funds, and also security of the state and regional programs with sources of financing;

b) in 2025-2026:

the strategic audit directed to assessment of effectiveness of the programs and projects connected with realization of the national purposes and strategic tasks of sustainable development of the country, identification of systemic risks and decrease in their impact;

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